§ 3.20.270. Seller to collect and remit monthly.
Latest version.
Every seller making sales taxable under this chapter shall collect the taxes imposed by this chapter from the buyer at the time of sale, or with respect to credit transactions at the time of collection of sales price, and shall transmit the same monthly to the city. Upon collection by the seller of the taxes imposed in this chapter, title to the collected taxes shall vest in the city. All taxes collected are city monies. The seller holds the monies in trust for the city and is at all times accountable to the city for such monies.
(Ord. 04-10 § 2 (part), 2004).